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Showing 31–40 of 3652 articles for “Art. 18 oct. 2016”
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
…e benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the…
…f the first paragraph of this I only apply to activities created in these zones until 31 December 2018.To qualify for the exemption, the business must cumulatively meet the following conditions:a) It…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
…e benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the…
…establishments, with the same rates, if the provisions set out in the first paragraph of Article 1518 A in favour of the properties mentioned in Article 310 unvicies of Annex II to the present code,…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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